Andrew Airlie has been using a company car for private use. The car was acquired for R$440000$ including VAT. Andrew has been driving this car since acquisition $($two years and $3$ months$).$ On acquisition the purchase price of the vehicle included a $3-$year maintenance plan. Three months into the current year Andrew terminated his contract with his employer by resigning with immediate effect. The right of use of the same car was immediately transferred to Dylan Neal, who used the car for the remaining months of the current year of assessment. YOU ARE REQUIRED to calculate the taxable benefit from the private use of the motor vehicle that needs to be included in Dylan's gross income for the current year of assessment.

a$.$

R$171600$

b$.$

R$184800$

c$.$

R$100139$

d$.$

R$92986$